needs. The company plans to produce $32,000$ units of finished goods in April. How many pounds of the mater should the company plan to purchase in April:

a$,87,000$

b$,105,000$

c$,19,000$

$d,6,000$

$7.$ On the Schedule of Cost of Goods Manufactured, the final Cost of Goods Manufactured figure represents:

A$)$ the amount of cost placed into production during the period.

B$)$ the amount of cost of goods completed during the current year whether they were started before or during the current year.

C$)$ the amount of cost transferred from Finished Goods to Cost of Goods Sold during the period.

D$)$ the amount of cost charged to Work in Process during the period.

$8.$ Data concerning Cutshall Enterprises Corporation's single product appear below:

$\backslash$table$[[$Selling price per unit,$$190\mathrm{.}00$